2018 (11) TMI 1892

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....R For the Assessee : Sh. Rohit Jain, Adv & Ms. Tejasvi Jain, Adv For the Revenue : Sh. Sanjay Goel, CIT (DR) ORDER Per N. K. Saini, Vice President: These appeals by the assessee are directed against the order dated 02.02.2015 of the learned Pr. CIT(Central), Kanpur. 2. During the course of hearing, the learned counsel for the assessee at the very outset stated that he has the ins....

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....ein the PCIT had set-aside the following two issues to the file of the assessing officer for fresh examination: * Claim for deduction under section 80-1A of the Act in respect of profits from steam generation: * Amount received from sale of carbon credits treated as capital receipt. Pursuant to the aforesaid, fresh assessments were made vide separate consequential order(....